2009 (3) TMI 353

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..... 61 - Prima facie we are satisfied that the organisation is promoted for advancement of object of general public utility because it is formed to promote the interests of the non-resident Keralites. – Appellant is entitled to registration - However, we find that before deciding the entitlement for registration as charitable institution, the Commissioner should verify the source of funds and utilisat .....

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..... ssioner on May 5, 2006. However, fresh order was issued by the Commissioner on February 6, 2007, which was again appealed against before the Tribunal. The assessee contended that the order passed by the Commissioner is beyond the period of limitation, and so much so, they are entitled to be treated as registered under section 12AA(2) of the Act. The Tribunal however held that limitation is saved b .....

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..... ima facie we are satisfied that the organisation is promoted for advancement of object of general public utility because it is formed to promote the interests of the non-resident Keralites. According to the statistics furnished by counsel for the appellant around 9 per cent, of adult Keralites work abroad and an average of four persons in Kerala for every non-resident Keralite are the beneficiarie .....

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..... he entitlement for registration as charitable institution, the Commissioner should verify the source of funds and utilisation of the same. Even though this is an exercise to be done every year in the course of assessment, after granting registration, we feel the object of the institution should be ascertained with reference to the source of funds and the application of the same. If under cover of .....

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..... se the appellant's application is not an application for renewal and an application for fresh registration. We therefore reject this contention also. Since these are matters not considered by the Commissioner or the Tribunal, and since after registration the appellant was engaged in six years of operation, we dispose of the appeal by setting aside the orders of the Tribunal and that of the Commiss .....

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